IL‑8453 (R‑12/20)
Form IL-8453 Instructions
General Information
Form IL-8453 is for electronic return originators' (EROs) use
only. Taxpayers who file Form IL-1040, Illinois Individual Income
Tax Return, using the Tax-Prep Software method must not use
Form IL-8453.
EROs are required to retain all original IL-8453 forms and supporting
documents at their site for a three-year period. These records may be
maintained electronically. The Illinois Department of Revenue (IDOR)
will request selected IL-8453 forms for inspection. Do not send any
IL-8453 forms unless requested.
Where do I mail Form IL-8453 if requested for review?
If we send you a letter requesting Form IL-8453 and any supporting
documentation, we will provide our mailing address on the letter.
What if I have questions?
If you have questions, call us weekdays at 217 524-4767 between
8 a.m. and 4 p.m.
Step -by-Step Instructions
Submission ID
The submission ID is a 20-character number assigned to each
electronic return by the software. If we request the Form IL-8453, you
must enter the submission ID at the top of the form.
Step 1: Provide taxpayer information
Print or type the taxpayer's name, mailing address, Social Security
number (SSN) and daytime telephone number. Also, include the
spouse's information (if applicable).
Enter the SSN(s) in the same
order as on the transmitted electronic Form IL-1040.
Note: All information on Form IL-8453 must be identical to the
information on the transmitted electronic Form IL-1040.
Step 2: Complete information from tax return
(whole dollars only)
1 Net income – Amount from Form IL-1040, Line 11.
2 Tax – Amount from Form IL-1040, Line 14.
3 Illinois Income Tax withheld – Amount from
Form IL-1040,
Line 25. If the amount is zero or blank, enter zero. Do not
include amounts from Lines 15, 16, 17, 26, 27, or 28.
4 Overpayment – Amount from Form IL-1040, Line 35.
5 Total amount due – Amount from Form IL-1040, Line 39.
6 Filing status – Indicate the same filing status as transmitted on
the electronic Form IL-1040.
Step 3: Complete direct deposit of refund or
electronic funds withdrawal information
The taxpayer can choose to directly deposit a refund or have the
amount of tax due automatically withdrawn from their checking or
savings account.
7
The routing number (RN) must be nine digits. The first two numbers
must be 01 through 12 or 21 through 32.
8 The account number (AN) may contain up to 17 alphanumeric
characters. Include hyphens, but omit spaces and special
symbols. Write the AN from the left, leaving any blank spaces at
the right end.
9 Check the type of account.
10 Date the taxpayer authorizes the payment to be electronically
withdrawn.
11 Amount of payment the taxpayer authorizes to be
electronically withdrawn.
12 Name on the checking or savings account.
Note: To initiate a payment or refund transaction, the information in
this Step must be included within the electronic transmission.
Illinois does not support international ACH transactions. IDOR will
only perform direct transactions (e.g., debit, deposit) with financial
institutions located within the United States or those not funded by
international funds. Electronic payments will not be accepted and
refunds will be via paper check.
IDOR is not responsible if a financial institution rejects a direct
deposit or electronic funds withdrawal transaction.
Some financial institutions
• may not allow a refund to be deposited into an account if
the names on the account are not the same names that
appear on the refund. If a direct deposit fails, a paper
check will be automatically issued.
• do not allow electronic funds withdrawals from some types of
savings accounts. If an electronic funds withdrawal fails, the
taxpayer will receive a notice from IDOR that may include
penalty and interest.
Step 4: Taxpayer declaration and signature
The taxpayer must check one of the boxes in Step 4, and sign
Form IL-8453.
If the ERO changes the electronic Form IL-1040 after the taxpayer
has signed Form IL-8453, and the electronic Form IL-1040 has not
been transmitted, the taxpayer must sign a corrected Form IL-8453 if
either of the following applies:
• the net income on Form IL-8453, Step 2, Line 1, differs more
than $50 from the amount on the electronic Form IL-1040, or
• the tax on Form IL-8453, Step 2, Line 2, the tax withheld
on Step 2, Line 3, the overpayment on Step 2, Line 4, or the
total amount due on Step 2, Line 5, differ from the corresponding
amount on the electronic Form IL-1040 by more than $14.
Step 5: Electronic return originator (ERO) and paid
preparer declaration and signature
Form IL-8453 must be completed and signed by the ERO. If the
ERO and the paid preparer are the same entity, the paid preparer
box must be checked. When the ERO and paid preparer are different,
a copy of Form IL-1040 must be signed by the preparer and attached
to the back of Form IL-8453.
Collector: If for the purpose of electronic filing, you collected but did
not prepare the return, sign as the ERO and date the declaration.
Complete the business’ information, including the FEIN and
telephone number. In this case, no Preparer Tax Identification
Number (PTIN) is required.
Step 6: Attach required documents
Attach to the front of Form IL-8453:
• "Copy 2" of all W-2 and 1099 forms (W-2, W-2G, 1099-DIV,
1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-OID, 1099-NEC,
and 1099-R).
Attach to the back of Form IL-8453:
• Form IL-1310, Statement of Person Claiming Refund Due a
Deceased Taxpayer, if filing a Form IL-1040 on behalf of a
deceased taxpayer.
Note: Substitute wage and tax statement forms (federal Form 4852
or Illinois Form IL-4852) cannot be attached to Form IL-8453 or
submitted later instead of W-2, W-2G, 1099-G, and 1099-R forms.
Form IL-1040 returns that include 4852 forms must be filed on a
paper Form IL-1040.
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